At article 15, Decree No.  105/2013/ND-CP dated September 16, 2013 of the Government on penalizing administrative violations in accounting and independent audit, pescribe :

1. A fine between VND 20,000,000 and 30,000,000 for any of the following acts:

a) Practicing accountancy without registering the accounting service business;

b) Representatives at law of the accounting service-providing enterprises have no accountancy practice certificates;

c) Practicing accountancy while failing to ensure operation conditions according to regulations but still providing accounting services;

d) Individuals practicing accountancy without accountancy practice certificates;

dd) Accepting to work as hired accountants while currently are Parents, spouses, children or siblings of the persons responsible for management of the accounting units, including chief accountants or have economic, financial relations or inadequate professional capability; or accepting to work as hired accountants at requests of the accounting units, which are contrary to the accounting occupational ethics and professional operations;

e) Leasing or lending accountancy practice certificates.

2. Additional sanctions:

Deprive of the right to use the accounting practice certificates for persons practicing accounting from 01 month to 03 months; suspension of provision of accounting service for organizations providing accounting service from 01 month to 03 months, in case of violation specified in point e Clause 1 of this Article.

3. Remedial measures:

Forcible remittance of illicit earnings from the commission of administrative violations specified in Points a, c, d, dd, e Clause 1 of this Article.